Civic Intelligence

Operative Plasterers & Cement Mason AFL-CIO Local 82

990 • Fiscal year 2017 • EIN 93-0160415

Apr 01, 2016 to Mar 31, 2017 • Filed on Jun 26, 2017

12812 NE Marx StPortland, OR 97230-1067

(503) 232-3257

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.02x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.05x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

12th percentile

-16%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$114,850

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 80.9% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

21st percentile

-6.9%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

31%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$359,006

Down $26,458 (-6.9%) from 2016

Net Assets

Down

$351,395

Down $26,823 (-7.1%) from 2016

Liabilities

Up

$7,611

Up $365 (+5.0%) from 2016

Revenue

Up

$141,939

Up $33,418 (+31%) from 2016

Expenses

Down

$164,580

Down $164 (-0.1%) from 2016

Net Income

Up

-$22,641

Up $33,582 (+60%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $412,450Liabilities 2011: $10,332Net Assets 2011: $402,1182011Assets 2012: $476,256Liabilities 2012: $17,713Net Assets 2012: $458,5432012Assets 2013: $482,773Liabilities 2013: $15,381Net Assets 2013: $467,3922013Assets 2014: $461,887Liabilities 2014: $12,295Net Assets 2014: $449,5922014Assets 2015: $446,181Liabilities 2015: $10,443Net Assets 2015: $435,7382015Assets 2016: $385,464Liabilities 2016: $7,246Net Assets 2016: $378,2182016Assets 2017: $359,006Liabilities 2017: $7,611Net Assets 2017: $351,3952017Assets 2018: $429,308Liabilities 2018: $109,520Net Assets 2018: $319,7882018Assets 2019: $535,629Liabilities 2019: $112,691Net Assets 2019: $422,9382019Assets 2020: $587,286Liabilities 2020: $58,731Net Assets 2020: $528,5552020Assets 2021: $666,881Liabilities 2021: $28,481Net Assets 2021: $638,4002021Assets 2022: $681,307Liabilities 2022: $31,583Net Assets 2022: $649,7242022Assets 2023: $657,597Liabilities 2023: $25,763Net Assets 2023: $631,8342023Assets 2024: $559,335Liabilities 2024: $26,145Net Assets 2024: $533,1902024Assets 2025: $594,917Liabilities 2025: $22,407Net Assets 2025: $572,5102025

Highlighted filing

2017

Assets$359,006
Liabilities$7,611
Net Assets$351,395

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $157,7402011Expenses 2012: $174,7582012Expenses 2013: $183,1002013Revenue 2014: $168,305Expenses 2014: $187,746Net Income 2014: -$19,4412014Revenue 2015: $175,237Expenses 2015: $186,811Net Income 2015: -$11,5742015Revenue 2016: $108,521Expenses 2016: $164,744Net Income 2016: -$56,2232016Revenue 2017: $141,939Expenses 2017: $164,580Net Income 2017: -$22,6412017Revenue 2018: $154,006Expenses 2018: $185,839Net Income 2018: -$31,8332018Revenue 2019: $313,541Expenses 2019: $210,391Net Income 2019: $103,1502019Revenue 2020: $335,206Expenses 2020: $229,589Net Income 2020: $105,6172020Revenue 2021: $405,007Expenses 2021: $295,162Net Income 2021: $109,8452021Revenue 2022: $381,030Expenses 2022: $360,360Net Income 2022: $20,6702022Revenue 2023: $342,059Expenses 2023: $349,791Net Income 2023: -$7,7322023Revenue 2024: $348,337Expenses 2024: $375,843Net Income 2024: -$27,5062024Revenue 2025: $361,584Expenses 2025: $357,197Net Income 2025: $4,3872025

Highlighted filing

2017

Revenue$141,939
Expenses$164,580
Net Income-$22,641
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jun 26, 2017
Return Version
2016v3.0
Gross Receipts
$158,611
Mission and Program Overview

Mission

The organization is a local labor union which represents its members in contract negotiations, grievances and other labor matters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$243,923$236,725▼ $7,198
Savings and Temporary Cash Investments$49,294$42,900▼ $6,394
Investments in Publicly Traded Securities$69,141$39,434▼ $29,707
Cash and Non-Interest-Bearing Accounts$4,791$18,093▲ $13,302
Land, Buildings, and Equipment, Net$18,315$15,290▼ $3,025
Total Assets$385,464$359,006▼ $26,458
Other Assets Total-$6,564-
Liabilities
Accounts Payable and Accrued Expenses$7,246$7,611▲ $365
Total Liabilities$7,246$7,611▲ $365
Net Assets / Fund Balance
Unrestricted Net Assets$378,218$351,395▼ $26,823
Total Net Assets Fund Balance$378,218$351,395▼ $26,823
Total Liabilities and Net Assets / Fund Balance$385,464$359,006▼ $26,458

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,290$30,408$45,698
Closely Held Equity Interests$236,725--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Calvin MckinnisBusiness AgeFT$59,664$55,186$114,850

Board Members and Trustees

NameTitle
Kent SicklesPresident
Brian PetersonExecutive Bo
Ed EvansExecutive Bo
Kevin CarleExecutive Bo
Richard AlmodovarRecording Se
Steve SmithSergeant-at-
Dan KoryntaVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$137,806
Investment Income
$41
Other Revenue
$4,092
Change in Net Assets
$-22,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$141,939
Revenue Not Reported on Form 990
$3,016
Total Revenue per Audited Statements
$144,955
Total Revenue per Form 990
$141,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,888
Other Expenses$40,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$59,664
Pension Plan Contributions---$32,857
Other Employee Benefits---$21,540
Payroll Taxes---$5,586
Occupancy---$5,400
Fees for Services Accounting---$4,950
Benefits to Members---$4,558
Travel---$4,547
Office Expenses---$3,386
Depreciation Depletion---$3,025
Conferences and Meetings---$1,994
Insurance---$1,662
Other Expenses---$960
Advertising---$889
All Other Expenses---$693
Other Salaries and Wages---$241
Total Functional Expenses$0$0$0$164,580

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$164,580
Total Expenses per Audited Statements$164,580
Total Expenses per Form 990$164,580
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Officers, trustees and executive board members are elected by the general membership.

Form 990, Page 6, Part VI, Line 7B

All decisions including payment of bills are subject to approval of the members at the monthly union meetings.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and signed by the business agent. Form 990 is presented to the executive board and trustees at the next scheduled board meeting.

Form 990, Page 6, Part VI, Line 15A

The business agent's wages are referenced to the current collective bargained agreement in effect between the union and the employers.

Form 990, Page 6, Part VI, Line 15B

The organizer's wages are referenced to the current collective bargained agreement in effect between the union and the employers.

Form 990, Page 6, Part VI, Line 19

Books are made available to the public upon request at the their offices located at 12812 ne marx.

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Mason
EIN
93-0160415
Phone
5032323257
Address
12812 NE MARX ST, PORTLAND, OR 97230-1067

Signing Officer

Name
Calvin Mckinnis
Title
Business Agent
Phone
5032323257
Signed
2017-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Calvin Mckinnis
Formed
1959
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
David C Chvatal CPA Pc
Address
2427 SW VERMONT ST, PORTLAND, OR 97219-1939
Preparer
David C Chvatal CPA
Phone
5032446333
Raw XML Appendix331 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS, TRUSTEES AND EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS INCLUDING PAYMENT OF BILLS ARE SUBJECT TO APPROVAL OF THE MEMBERS AT THE MONTHLY UNION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED AND SIGNED BY THE BUSINESS AGENT. FORM 990 IS PRESENTED TO THE EXECUTIVE BOARD AND TRUSTEES AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BUSINESS AGENT'S WAGES ARE REFERENCED TO THE CURRENT COLLECTIVE BARGAINED AGREEMENT IN EFFECT BETWEEN THE UNION AND THE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZER'S WAGES ARE REFERENCED TO THE CURRENT COLLECTIVE BARGAINED AGREEMENT IN EFFECT BETWEEN THE UNION AND THE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOKS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE THEIR OFFICES LOCATED AT 12812 NE MARX.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0385464
IRS990/TotalAssetsEOYAmt0359006
IRS990/TotalAssetsGrp/BOYAmt0385464
IRS990/TotalAssetsGrp/EOYAmt0359006
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164580
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07246
IRS990/TotalLiabilitiesEOYAmt07611
IRS990/TotalLiabilitiesGrp/BOYAmt07246
IRS990/TotalLiabilitiesGrp/EOYAmt07611
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0378218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0351395
IRS990/TotalOtherCompensationAmt055186
IRS990/TotalProgramServiceRevenueAmt0137806
IRS990/TotalReportableCompFromOrgAmt059664
IRS990/TotalRevenueGrp/ExclusionAmt05377
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136562
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141939
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0385464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0359006
IRS990/TravelGrp/TotalAmt04547
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0378218
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0351395
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CALVIN MCKINNIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05032323257
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AFL-CIO LOCAL 82
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0930160415
ReturnHeader/Filer/PhoneNum05032323257
ReturnHeader/Filer/USAddress/AddressLine1Txt012812 NE MARX ST
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972301067
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId041B6350BA690B08495F289D3780AA8A5868F5132
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId041B6350BA690B08495F289D3780AA8A5868F5132
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930849101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID C CHVATAL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02427 SW VERMONT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972191939
ReturnHeader/PreparerPersonGrp/PhoneNum05032446333
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID C CHVATAL CPA
ReturnHeader/ReturnTs02017-07-10T09:47:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.95$0.22$5.73$3.62$3.57$0.04
2024Detailed filing. Detailed filing data is available for this year.$5.59$0.26$5.33$3.48$3.76$0.28
2023Detailed filing. Detailed filing data is available for this year.$6.58$0.26$6.32$3.42$3.50$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.81$0.32$6.50$3.81$3.60$0.21
2021Detailed filing. Detailed filing data is available for this year.$6.67$0.28$6.38$4.05$2.95$1.10
2020Detailed filing. Detailed filing data is available for this year.$5.87$0.59$5.29$3.35$2.30$1.06
2019Detailed filing. Detailed filing data is available for this year.$5.36$1.13$4.23$3.14$2.10$1.03
2018Detailed filing. Detailed filing data is available for this year.$4.29$1.10$3.20$1.54$1.86$0.32
2017Detailed filing. Detailed filing data is available for this year.$3.59$0.08$3.51$1.42$1.65$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.85$0.07$3.78$1.09$1.65$0.56
2015Detailed filing. Detailed filing data is available for this year.$4.46$0.10$4.36$1.75$1.87$0.12
2014Detailed filing. Detailed filing data is available for this year.$4.62$0.12$4.50$1.68$1.88$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.15$4.67$1.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.18$4.59$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.10$4.02$1.58